Dates and deadlines

19 June 2024

• PAYE, NIC and CIS payment (postal)

  Month-end 5 June 2024.

22 June 2024

• PAYE, NIC and CIS payment (electronic)

  Month-end 5 June 2024.

30 June 2024

• Corporation Tax returns

  30 June 2023 year ends.

• VAT partial exemption

  Annual adjustment due this quarter for 31 March stagger.

• VAT annual accounting

  30 April stagger VAT return and balancing payment.

01 July 2024

• Corporation Tax payment

  30 September 2023 year ends.

05 July 2024

• PAYE settlement agreement

  Deadline to agree for 2023/24.

• Non-resident landlord scheme

  Annual return to HMRC and certificate NRL6 to landlord.

06 July 2024

• Termination payments and benefits

  2023/24 termination payments and benefits report.

• Director loans

  Close company election under s.187 ITEPA 2003 for all beneficial loans to a director to be treated as a single loan for calculating 2023-24 benefit.